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Chapter15Budgeting

Flexed budget

An original budget is set at the beginning of the period based on the estimated level of activity. This is, then, flexed to correspond with the actual level of activity.

多做几道

Explain what is meant by standard costing

Explain what is meant by a standard cost

Describe four types of standard.

Explain what is meant by a standard hour.

Give five possible sources of information from which a standard materials price may be estimated.

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该科目易错题

The supply curve of a firm operating in a competitive market is itsAMarginal cost curve above the average variable cost curve BMarginal cost curve above the average total cost curveCAverage total cost curve beyond the point where the marginal cost curve cuts it from belowDAverage variable cost curve below the average revenue curve
A legal minimum price is set which is below the equilibrium price. What will be the impact of this?AExcess of demand over supplyBExcess of supply over demandCNothing
Which one of the following would cause the supply curve for a good to shift to the right (outwards from the origin)?AA fall in the price of the good BAn increase in the demand for the goodCA fall in production costs of the good DThe imposition of a minimum price
When the price of a good is held above the equilibrium price, the result will be？AExcess demandBA shortage of the goodCA surplus of the good
Which one of the following would not lead directly to a shift in the demand curve for overseas holidays?AAn advertising campaign by holiday tour operators BA fall in the disposable incomes of consumersCA rise in the price of domestic holidaysDA rise in the price of overseas holidays
Which of the following is likely to lead to a fall in the price of good Q which is a normal good?AA rise in the price of good P, a substitute for good QBA fall in the level of household incomes generallyCA fall in the price of good T, a complement to good Q DA belief that the price of good Q is likely to double in the next 3 months
According to the theory of the firm, which of the following statements describes an oligopoly?AThere are no barriers to entry into or exit from the marketBThere is only one producer in the marketCThere are four producers exerting considerable influence in the market DThere are many producers but they each use product differentiation to distinguish themselves from each other
Which of the following is not a substitute for carpets?ACeramic floor tilesBWooden floorboard CCarpet underlay
Which of the following is not a complement to cars?APetrolBTyresCHoliday
The demand for fashion goods is not influenced by：APriceBAllocative inefficiency among producersCThe distribution of income among householdsDExpectation of future price

该题目相似题

Which of the following relates to management accounts and which to financial accounts? Management accounts Financial accountsPrepared yearly For internal use Contains future information
Pliant pic produces cars and motorbikes. The company is split into four different divisions:Car sales division - this department's manager has been given responsibility for selling the cars, as well as keeping control of the division's costs.Motorbike sales division - this department's manager has been given responsibility for selling the motorbikes as well as controlling divisional costs. In addition, he has been told to plan what assets he should purchase for the coming year.Manufacturing division - this division makes the cars and bikes and passes them to the finishing division. The divisional manager is only responsible for controlling the division's costs.Finishing division - this division tests the cars and cleans them ready to be sold. They transfer the goods to the sales divisions and charge the sales divisions a set price, which is set by the finishing division's manager. The manager is also responsible for managing the division’s costs as well as the investment in divisional assets.Are these centres being operated as a cost, profit or investment centre?Division Cost centre Profit centre Investment centreCar sales Motorbike sales Manufacturing Finishing
The following data relate to two output levels of a department:Machine hours 17,000 18,500Overheads $246,500 $251,750What is the amount of fixed overheads? $ O
P Harrington is a golf ball manufacturer. Classify the following costs by nature {direct or indirect) in the table below. Cost Direct IndirectMachine operators wages Supervisors wages Resin for golf balls Salesmen's salaries
Are the following statements true or false?Statement True FalseIn periods of rising prices, FIFO gives a higher valuation ofclosing inventory than LIFO or AVCO. In periods of falling prices, LIFO gives a higher valuation ofissues of inventory than FIFO or AVCO. AVCO would normally be expected to produce a valuation ofclosing inventory somewhere between valuations FIFO and LIFO. FIFO costs issues of inventory at the most recent purchase price. AVCO costs issues of inventory at the oldest purchase price. LIFO costs issues of inventory at the oldest purchase price. FIFO values closing inventory at the most recent purchase price. LIFO values closing inventory at the most recent purchase price. AVCO values closing inventory at the latest purchase price.
Explain what is meant by a flexed budget
Explain what is meant by standard costing
Give five possible sources of information from which a standard materials price may be estimated.
What would an adverse materials price variance and a favourable materials usage variance indicate and what might this be caused by?
Explain two factors that should be considered when designing divisional performance measures.

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